Case law

John Hood & Co. v. Commissioner

3 B.T.A. 1106 · United States Board of Tax Appeals · Mar 31, 1926

John Hood & Co. v. Commissioner Docket No. 6496. … United States Board of Tax Appeals 3 B.T.A. 1106 ; 1926 BTA LEXIS 2484 ; March 31, 1926 , Decided Submitted March 3, 1926 . *2484 The profits tax of foreign corporations should be computed under the provisions of section

Monrovia Oil Co. v. Commissioner

28 B.T.A. 335 · United States Board of Tax Appeals · Jun 9, 1933

Hecht v. Malley, 265 U.S. 144 ; Little Four Oil & Gas Co. v. Lewellyn, 35 Fed. (2d) 149; certiorari denied, 280 U.S. 613 ; White v. Hornblower, 27 Fed. (2d) 777; E. A. … In Little Four Oil & Gas Co. v.

Chesapeake & Virginian Coal Co. v. Commissioner

13 B.T.A. 323 · United States Board of Tax Appeals · Sep 12, 1928

. *335 The petitioner relies upon the case of New Orleans Shipwright Co., Ltd. v. Commissioner, 27 Fed. (2d) 214, reversing a decision of this Board. … Further proceedings will he had v/nder Buie 62 (b).

Grover v. Commissioner

3 B.T.A. 508 · United States Board of Tax Appeals · Jan 30, 1926

As this Board has said heretofore, in the Appeal of Converse & Co., 1 B. T. … Sigua Iron Co. v. Greene, 88 Fed. 207 ; O’Shea v. New York, C. & St. L. R. Co., 105 Fed. 559 ; Mitchell v. McShane Lumber Co., 220 Fed. 878 .

Mason Cotton Mills Co. v. Commissioner

1 B.T.A. 449 · United States Board of Tax Appeals · Jan 30, 1925

Mason Cotton Mills Co. v. Commissioner Docket No. 448. … United States Board of Tax Appeals 1 B.T.A. 449 ; 1925 BTA LEXIS 2924 ; January 30, 1925 , decided Submitted January 12, 1925 . *2924 A list of payments claimed to be deductible expenses allowed in part and disallowed in

Union Nat'l Bank v. Commissioner

18 B.T.A. 468 · United States Board of Tax Appeals · Dec 11, 1929

UNION NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Union Nat'l Bank v. Commissioner Docket No. 30264. … This matter has been submitted to our Board and as officers of the Union National Bank we are authorized to submit the above proposition.

J. B. Carr Biscuit Co. v. Commissioner

6 B.T.A. 1294 · United States Board of Tax Appeals · May 11, 1927

CARR BISCUIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. B. Carr Biscuit Co. v. Commissioner Docket No. 8988. … United States Board of Tax Appeals 6 B.T.A. 1294 ; 1927 BTA LEXIS 3288 ; May 11, 1927 , Promulgated *3288 John S. Lloyd, C.P.A., for the petitioner. J. E. Marshall, Esq., for the respondent.

Eastern Bldg. Corp. v. Commissioner

16 B.T.A. 138 · United States Board of Tax Appeals · Apr 23, 1929

EASTERN BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eastern Bldg. Corp. v. Commissioner Docket No. 20746. … United States Board of Tax Appeals 16 B.T.A. 138 ; 1929 BTA LEXIS 2637 ; April 23, 1929 , Promulgated *2637 In determining whether net income is in excess of $25,000 and whether the credit of $2,000 is to be allowed, the

Lincoln Nat'l Bank v. Commissioner

23 B.T.A. 1304 · United States Board of Tax Appeals · Aug 24, 1931

BRAWNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lincoln Nat'l Bank v. Commissioner Docket No. 50200. … Waggaman died on May 18, 1918, and Alice V. Waggaman died on August 26, 1926. When decedent took charge of the John F.

Star Electric Co. v. Commissioner

3 B.T.A. 488 · United States Board of Tax Appeals · Jan 28, 1926

Star Electric Co. v. Commissioner Docket No. 4185. United States Board of Tax Appeals 3 B.T.A. 488 ; 1926 BTA LEXIS 2644 ; January 28, 1926 , Decided Submitted October 27, 1925 . *2644 Myron J. Stone for the taxpayer.

Allen v. Commissioner

38 B.T.A. 871 · United States Board of Tax Appeals · Oct 13, 1938

ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allen v. Commissioner Docket No. 88569. … Reviewed by the Board. Decision will be entered for the petitioner. DISNEY and KERN dissent.

Robins v. Commissioner

8 B.T.A. 523 · United States Board of Tax Appeals · Oct 4, 1927

ROBINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robins v. Commissioner Docket No. 9649. United States Board of Tax Appeals 8 B.T.A. 523 ; 1927 BTA LEXIS 2876 ; October 4, 1927 , Promulgated *2876 1. … Reviewed by the Board. Judgment will be entered for the respondent.

Southern Amusement Co. v. Commissioner

14 B.T.A. 300 · United States Board of Tax Appeals · Nov 16, 1928

SOUTHERN AMUSEMENT CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Southern Amusement Co. v. Commissioner Docket Nos. 13754, 13753. … United States Board of Tax Appeals 14 B.T.A. 300 ; 1928 BTA LEXIS 2991 ; November 16, 1928 , Promulgated *2991 1.

Slayton v. Commissioner

29 B.T.A. 931 · United States Board of Tax Appeals · Jan 26, 1934

Slayton v. Commissioner Docket Nos. 57267, 57268. … Reviewed by the Board. Judgment will be entered for the respondent.

McConnell v. Commissioner

6 B.T.A. 116 · United States Board of Tax Appeals · Feb 10, 1927

MCCONNELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McConnell v. Commissioner Docket No. 3211. … United States Board of Tax Appeals 6 B.T.A. 116 ; 1927 BTA LEXIS 3593 ; February 10, 1927 , Promulgated *3593 1.

McDowell v. Commissioner

16 B.T.A. 95 · United States Board of Tax Appeals · Apr 22, 1929

MCDOWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McDowell v. Commissioner Docket No. 26551. … United States Board of Tax Appeals 16 B.T.A. 95 ; 1929 BTA LEXIS 2639 ; April 22, 1929 , Promulgated *2639 Henry Varay, Esq., for the petitioner. O. J. Tall, Esq., for the respondent.

L. & M. Holding Co. v. Commissioner

3 B.T.A. 601 · United States Board of Tax Appeals · Feb 8, 1926

Holding Co. v. Commissioner Docket No. 4979. United States Board of Tax Appeals 3 B.T.A. 601 ; 1926 BTA LEXIS 2610 ; February 8, 1926 , Decided Submitted October 28, 1925 . *2610 W. H.

Wemple State Bank v. Commissioner

1 B.T.A. 415 · United States Board of Tax Appeals · Jan 28, 1925

Wemple State Bank v. Commissioner Docket No. 615. … United States Board of Tax Appeals 1 B.T.A. 415 ; 1925 BTA LEXIS 2937 ; January 28, 1925 , decided Submitted January 12, 1925 . *2937 The cost of a machine which has a useful life of as long as five years is a capital expenditure

Walz v. Commissioner

4 B.T.A. 1202 · United States Board of Tax Appeals · Sep 30, 1926

Walz v. Commissioner Docket No. 6489. United States Board of Tax Appeals 4 B.T.A. 1202 ; 1926 BTA LEXIS 2006 ; September 30, 1926 , Decided *2006 J. M. Cumming, C.P.A., for the petitioner. Robert A.

Lindheim v. Commissioner

2 B.T.A. 229 · United States Board of Tax Appeals · Jun 30, 1925

Lindheim v. Commissioner Docket Nos. 2669-2671. United States Board of Tax Appeals 2 B.T.A. 229 ; 1925 BTA LEXIS 2485 ; June 30, 1925 , Decided Submitted June 3, 1925 . *2485 David A.